Commercial Aviation

EVS Commercial Aviation

Aviation is one of the fastest growing sources of greenhouse gas emissions. The EU is taking actions to reduce emissions. They are also working with the international community to develop measures with global reach.

The EU emissions trading system (EU ETS) is a cornerstone of the EU’s policy to combat climate change. It is the key tool for reducing greenhouse gas emissions in a cost-effective manner.  It is also the world’s first major carbon market and still remains the biggest one.

EU ETS operates in 31 countries all 28 EU countries plus Iceland, Liechtenstein and Norway

Limits emissions from more than 11,000 heavy energy intensive installations (power stations & industrial plants) and airlines that operate between these countries

Covers around 45% of the EU’s greenhouse gas emissions.

Scope of aviation EU ETS

Legislation targets emissions of flights to/from and within the European Economic Area (EEA). This covers all 28 EU Member States, as well as Iceland, Liechtenstein and Norway. The European Court of Justice has confirmed that this approach is compatible with international law.  Aircraft operators covered by the EU ETS must have an approved monitoring plan and report annual emissions.

The EU has decided to limit the scope of the EU ETS to flights within the EEA until 2016. Presently the EU has extended this limit to allow the development of a global measure by ICAO. The aviation sector will continue to use the EU ETS scheme until the implementation of CORSIA. Effective and concrete implementation of CORSIA will depend on local governments.

Scope of Swiss (CH) ETS

The Integration of the aviation sector into the Swiss ETS is a necessary step in linking the Swiss and European scheme. The Ordinance governing the acquisition and reporting of data from the aviation sector ultimately entered into force on July 2017. Inline with EU ETS, only domestic flights in Switzerland or flights from Switzerland to EEA member states are concerned. Special provisions apply for the bi-national Basel-Mulhouse Airport.

On August 2017 the Federal Council approved the agreement on the linking of the Swiss and EU emissions trading schemes. Under those circumstances the European Commission has also adopted proposals for the signature and ratification of the agreement.


Pre- Verification: Save time, money, and resources with our industry experts.   With this in mind, our comprehensive gap analyses helps identify potential hurdles that need addressing before getting started.  This will ultimately give you enough time to solve them without worrying about it on audit day.

Verification: Stay compliant with ETS directives by using our experts who use only the most up to date ISO 14065 standards. Moreover, this allows us to provide an opinion with reasonable assurance that your data is complete and free from materiality.

EVS services-Commercial aviation


In October 2016, the International Civil Aviation Organization (ICAO) agreed on a resolution for global market-based measures (MBMs).  As a result, these measures will address CO2 emissions from the international aviation sector starting on 2021. The agreed resolution sets out the objective and key design elements of the global scheme. CORSIA ultimately aims to stabilize CO2 emissions at 2020 levels by requiring airlines to offset their emissions growth after 2020.

Requirements for airlines:

Monitor emissions on all international routes

Offset emissions from routes included in the scheme by purchasing eligible emission units. These units are generated by projects that reduce emissions in other sectors such as renewable energy projects.

During the period 2021-2035, based on expected participation, the scheme will offset around 80% of the emissions above 2020 levels.  This estimate is based on initial voluntary participation as well as exceptions for those with low aviation activity. However, all EU countries will join the scheme from the start.

To summarize, a regular review of the scheme is essential under the terms of the agreement. This should allow for continuous improvement on how the scheme contributes to the goals of the Paris Agreement accordingly.

Work is ongoing at ICAO to develop the necessary implementation rules and tools to make the scheme operational. Effective and concrete implementation and operationalization of CORSIA depends on national measures developed and enforced locally.

EVS is committed to training and support of this future scheme that will encompass the airline industry.


Let EVS ensure your monitoring plan is compliant with EU MRV regulation. Our experts will break down the assessment into three parts in order to ensure consistency and conformity. This will also allow us an in-depth look at your company procedures.